search query: @freeterm Unternehmensplanung / total: 148
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| Author: | Koehler, R. W. |
| Title: | Triple treat strategy: firms need direct costing and contribution approaches as well as ABC |
| Journal: | Management Accounting (US)
1991 : OCT, VOL. 73:4, p. 30-34 |
| Index terms: | |
| Freeterms: | KOSTENRECHNUNG, KOSTENZURECHNUNG, UNTERNEHMENSPLANUNG |
| Language: | eng |
| Abstract: | Activity-based costing, direct costing, and the contribution approach are not mutually exclusive. If they are used at the appropriate times in strategic planning, all three management accounting techniques can help a company make the right product decisions. |
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